Social security contributions from an insolvent protected employer are not recoverable from the Guarantee Fund.

The Supreme Court dismissed the bankruptcy administrator's appeal against the lower court's refusal to pay social security contributions to the Guarantee Fund. The administrator argued that the employer lost its protected status after the debts accrued, yet the court found the debts arose while the employer still held that status. Consequently, the court ruled that these specific contributions must be paid by the state budget and the National Fund for Rehabilitation of the Disabled, not the Guarantee Fund.